如何深化财政支出改革,创新支出管理机制,已成为当前财政改革和管理工作中的一个重要课题。近年来,县乡财政收入连年大幅增加,但收支矛盾仍然十分突出,财政运转越来越困难,其中一个重要原因就是财政支出管理改革明显滞后,影响了财政资金使用效益。因此,要摆脱当前财政困难,必须加快改革步伐,建立一个结构合理、管理规范、约束有力、讲求效益、适应社会主义市场经济发展要求的财政支出管理机制。 How to deepen the fiscal expenditure reform and innovation expenditure management mechanism has become an important issue in the current fiscal reform and management. In recent years, the county and township fiscal revenue increased substantially year after year, but the revenue and expenditure contradictions are still very prominent, the financial operation more and more difficult, one of the important reasons is the fiscal expenditure management reform lags far behind, affecting the efficiency of the use of financial resources. Therefore, to get rid of the current financial difficulties, we must speed up the pace of reform and establish a fiscal expenditure management mechanism that is reasonable in structure, well regulated in management, effective in restraint, effective in answering the demands of the development of a socialist market economy.